61.assessed level of material misstatement risk 重大错报风险的评估水平 \- f^C}m
62.simall business 小规模企业 A(@VjXl
63.accounting system 会计系统 "6t#
64.test of control 控制测试 zgn~UC6&
65.walk-through test 穿行测试 elDt!9Pu
66.communication 沟通 $6DA<v^=z
67.flow chart 流程图 "8l&m6`U-
68.reperformance of internal control 重新执行 )|N_Q}
69.audit evidence 审计证据 ZnNl3MKV
70.substantive procedures 实质性程序 I&JjyR
71.assertions 认定 ;^DG P
72.esistence 存在 f=--$o0U~
73.occurrence 发生 jU2vnGw_
74.completeness 完整性 [))TL
75.rights and obligations 权利和义务 MO%kUq|pg
76.valuation and allocation 计价和分摊 \r`><d
77.cutoff 截止 W lHK
78.accuracy 准确性 `G_k~ %
79.classification 分类 ZW@%>_JR]
80.inspection 检查 cV
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81.supervision of counting 监盘 J ?^R1
82.observation 观察 ?B['8ju
83.confirmation 函证 $'%.w|MJp
84.computation 计算 \'hZm%S
85.analytical procedures 分析程序 4S1\5C9
86.vouch 核对 $2/v8
87.trace 追查 i(mQbWpN
88.audit sampling 审计抽样
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89.error 误差 8nE}RD7bx
90.expected error 预期误差 k];NTALOG
91.population 总体 <,+nS%a
92.sampling risk 抽样风险 ',bSJ4)Y
93.non- sampling risk 非抽样风险 PD$'
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94.sampling unit 抽样单位 BN%;AQV
95.statistical sampling 统计抽样 Yaix\*II
96.tolerable error 可容忍误差 &rfl(&\oUi
97.the risk of under reliance 信赖不足风险 j
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98.the risk of over reliance 信赖过度风险 G7NRpr
99.the risk of incorrect rejection 误拒风险 M37GQvo
100. the risk of incorrect acceptance 误受风险 ;"w?@ELE
101.working trial balance 试算平衡表 ZwOX ,D
102.index and cross-referencing 索引和交叉索引 B>UF dj]-
103.cash receipt 现金收入 7'zXf)!
104.cash disbursement 现金支出 ><wYk)0E
105.bank statement 银行对账单 L0X/
106.bank reconciliation 银行存款余额调节表 Z/G?wD|B
107.balance sheet date 资产负债表日 GV0-"9uwX~
108.net realizable value 可变现净值 yvIzgwN%s!
109.storeroom 仓库 %EEQ^lm
110.sale invoice 销售发票 6-Id{m x
111.price list 价目表 9p4=iXfR
112.positive confirmation request 积极式询证函 zff<#yK1
113.negative confirmation request 消极式询证函 6olJ7`*
114.purchase requisition 请购单 _lMSW6
115.receiving report 验收报告 ]x5+v0
116.gross margin 毛利 `e4gneQY
117.manufacturing overhead 制造费用 Fk#$@^c@
118.material requisition 领料单 }l7@:ezZZ7
119.inventory-taking 存货盘点 wV
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120.bond certificate 债券 vHXCT?FuG
121.stock certificate 股票 de_%#k1:L
122.audit report 审计报告 c^1tXu|&
123.entity 被审计单位 4l'`q+^-
124.addressee of the audit report 审计报告的收件人 .R]DT5
125.unqualified opinion 无保留意见 'h87A-\!F
126.qualified opinion 保留意见 "cz'|z`
127.disclaimer of opinion 无法表示意见 r(KAG"5
128.adverse opinion 否定意见